Cost Model for remanufacturing

Spuran Reddy Abbu,, Badri Reddy Gade, Christina Windmark

Research output: Chapter in Book/Report/Conference proceedingPaper in conference proceedingpeer-review


Over the years, remanufacturing practices have grown in popularity in industrial areas. It is one of the most effective ways to keep products out of landfills by turning end-of-life items into usable products. However, the available literature on cost models is limited or specific to a product. A general cost model for remanufacturing is presented in this paper to understand the major costs involved in the process to aid decision-making. A model is developed based on activity-based costing and performance-based costing by considering both the activities that occur during the process and their performance. As a result of using the proposed model, it is easier to monitor the costs of each activity, changes in performance, and understand the resulting impact on the cost of finished products.
Original languageEnglish
Title of host publicationSPSS2022
Subtitle of host publicationProceedings of the 10th Swedish Production Symposium
EditorsAmos H.C. Ng, Anna Syberfeldt, Dan Högberg, Magnus Holm
PublisherIOS Press
Pages267 - 278
Number of pages12
ISBN (Electronic)978-1-64368-269-3
ISBN (Print)978-1-64368-268-6
Publication statusPublished - 2022
Event10th Swedish Production Symposium (SPS2022) - Skövde, Sweden
Duration: 2022 Apr 262022 Apr 29

Publication series

NameAdvances in Transdisciplinary Engineering
PublisherIOS Press
ISSN (Print)2352-751X
ISSN (Electronic)2352-7528


Conference10th Swedish Production Symposium (SPS2022)

Subject classification (UKÄ)

  • Production Engineering, Human Work Science and Ergonomics


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